dismissed H-1B Case: Accounting

U.S. Department of Homeland Security 
20 Mass Ave., N.W., Rm. A3042 
Wash~ngton, DC 20529 
U. S. Citizenship 
and Immigration 
FILE: EAC 05 003 5 1 166 Office: VERMONT SERVICE CENTER Date: 1 2 zrn 
IN RE: 
PETITION: 
 . Petition for a Nonimmigrant Worker Pursuant to Section 10 1 (a)(l5)(H)(i)(b) of the 
Immigration and Nationality Act, 8 U.S.C. 5 1 lOl(a)(lS)(H)(i)(b) 
ON BEHALF OF PETITIONER: 
INSTRUCTIONS: 
This is the decision of the Administrative Appeals Office in your case. All documents have been returned to 
the office that originally decided your case. Any further inquiry must be made to that office. 
Robert P. Wiemann, Director 
Administrative Appeals Office 
EAC 05 003 51166 
Page 2 
DISCUSSION: The director of the service center denied the nonimmigrant visa petition and the matter is now 
before the Administrative Appeals Office (AAO) on appeal. The appeal will be dismissed. The petition will be 
denied. 
The petitioner is a transportation service management company. It seeks to employ the beneficiary as an 
accounts receivable accounting specialist. The petitioner, therefore, endeavors to classifi the beneficiary as a 
nonirnrnigrant worker in a specialty occupation pursuant to section lOl(a)(lS)(H)(i)(b) of the Immigration and 
Nationality Act (the Act), 8 U.S.C. tj 1 lOl(a)(lS)(H)(i)(b). 
The director denied the petition on the ground that the proffered position is not a specialty occupation. 
Section 214(i)(l) of the Act, 8 U.S.C. tj 1184(i)(l), defines the term "specialty occupation" as an occupation 
that requires: 
(A) 
 theoretical and practical application of a body of highly specialized knowledge, and 
(B) 
 attainment of a bachelor's or higher degree in the specific specialty (or its equivalent) 
as a minimum for entry into the occupation in the United States. 
Pursuant to 8 C.F.R. $ 214.2(h)(4)(iii)(A), to qualify as a specialty occupation, the position must meet one of the 
following criteria: 
(I) 
 A baccalaureate or higher degree or its equivalent is normally the minimum requirement 
for entry into the particular position; 
(2) 
 The degree requirement is common to the industry in parallel positions among similar 
organizations or, in the alternative, an employer may show that its particular position is 
so complex or unique that it can be performed only by an individual with a degree; 
(3) 
 The employer normally requires a degree or its equivalent for the position; or 
(4) 
 The nature of the specific duties is so specialized and complex that knowledge required 
to perform the duties is usually associated with the attainment of a baccalaureate or 
higher degree. 
Citizenship and Immigration services: (CIS) interprets the term "degree" in the criteria at 
8 C.F.R. $ 214.2(h)(4)(iii)(A) to mean not just any baccalaureate or higher degree, but one in a specific 
specialty that is directly related to the proffered position. 
The record of proceeding before the AAO contains: (1) Form 1-129 and supporting documentation; (2) the 
director's denial letter; and (3) the Form I-290B. The AAO reviewed the record in its entirety before issuing 
its decision. 
EAC 05 003 51166 
Page 3 
The petitioner is seeking the beneficiary's services as an accounts receivable accounting specialist. Evidence 
of the beneficiary's duties includes: the Form 1-129 petition; the attachments accompanying the Form 1-129 
petition; and the petitioner's support letter. According to this evidence, the beneficiary would compile, 
process, manage, reconcile and post receivables for contract accounts. The petitioner seeks to employ the 
beneficiary, who holds a master's degree in accounting from Strayer University which is located in the United 
States. 
In the denial, the director concluded that the proposed duties correspond with those of a financial clerk as that 
occupation is described in the Department of Labor's Occupational Outlook Handbook (the Handbook), and. 
that the Handbook reports that employers do not require financial clerks to possess a baccalaureate degree. 
On appeal, counsel states that the proposed duties are more technical and specialized than those of a clerk. 
The petitioner's business, counsel asserts, has large contracts that require a person with specialized 
accounting knowledge to oversee. Counsel states that the beneficiary will enhance the accounts receivable 
system and oversee clerks as well. Counsel asserts that the proposed position requires a baccalaureate or 
higher degree. 
Upon review of the record, the petitioner has not established that the proffered position is a specialty 
occupation. 
The AAO first considers the criteria at 8 C.F.R. $3 214.2(h)(4)(iii)(A)(I) and (2): a baccalaureate or higher 
degree or its equivalent is the normal minimum requirement for entry into the particular position; a degree 
requirement is common to the industry in parallel positions among similar organizations; or a particular 
position is so complex or unique that it can be performed only by an individual with a degree. Factors often 
considered by CIS when determining these criteria include: whether the Handbook reports that the industry 
requires a degree; whether the industry's professional association has made a degree a minimum entry 
requirement; and whether letters or affidavits from firms or individuals in the industry attest that such firms 
"routinely employ and recruit only degreed individuals." See Shanti, Inc. v. Reno, 36 F. Supp. 2d 1 15 1, 1 165 
(D.Minn. 1999)(quoting Hird/Blaker Corp. v. Suva, 712 F. Supp. 1095, 1102 (S.D.N.Y. 1989)). 
In determining whether a position qualifies as a specialty occupation, CIS looks beyond the title of the 
position and determines, from a review of the duties of the position and any supporting evidence, whether the 
position actually requires the theoretical and practical application of a body of highly specialized knowledge, 
and the attainment of a baccalaureate degree in a specific specialty as the minimum for entry into the 
occupation as required by the Act. 
The AAO routinely consults the Handbook about the duties and educational requirements of occupations. 
The Handbook explains that specific job duties vary widely among the four major fields of accounting: 
public, management, government, and internal. The closest category to the proffered position is the 
management accountant. In the Handbook, management accountants - also called cost, managerial, 
industrial, corporate, or private accountants - record and analyze the financial information of the companies 
EAC 05 003 5 1 166 
Page 4 
for which they work. Other responsibilities include budgeting, performance evaluation, and cost and asset 
management. Usually, management accountants are part of executive teams involved in strategic planning or 
new-product development. They analyze and interpret the financial information that corporate executives 
need to make sound business decisions. They also prepare financial reports for nonmanagement groups, 
including stockholders, creditors, regulatory agencies, and tax authorities. Within accounting departments, 
they may work in various areas, including financial analysis, planning and budgeting, and cost accounting. 
The record reflects that the beneficiary's duties, as described in the petitioner's September 23, 2004 letter, are 
limited in scope to dealing with accounts receivables. Thus, the beneficiary will not be involved in budgeting, 
performance evaluation, or cost and asset management; or in preparing financial reports for nonmanagement 
groups, including stockholders, creditors, regulatory agencies, and tax authorities. In light of the significant 
dissimilarity between the beneficiary's duties and the Handbook's description of an accountant, the scope, 
breath, and complexity of the proposed duties and responsibilities differ from those of an accountant. 
In addition, the AAO finds that the evidence in the record is insufficient to show that the proposed position 
requires theoretical and practical application of a body of highly specialized knowledge, which in this case is 
accounting or a closely related field. The record does not contain any evidence relating to the petitioner's 
financial transactions involving accounts receivables. Without such evidence, the AAO cannot determine the 
level of accounting knowledge that will be required in handling accounts receivables. For instance, there is 
no information about the types, volume, and nature of the accounts receivables transactions. Going on record 
without supporting documentary evidence is not sufficient for purposes of meeting the burden of proof in 
these proceedings. Matter of Sofici, 22 I&N Dec. 158, 165 (Comm. 1998) (citing Matter of Treasure Craft of 
California, 14 I&N Dec. 190 (Reg. Comm. 1972)). 
The Handbook's subsection "Sources of Additional Information" refers the reader to the Internet site for the 
Accreditation Council for Accountancy and Taxation (ACAT), the professional organization that provides the 
credentials Accredited Business Accountant@/Accredited Business Advisors@ (ABA).' That Internet site 
reveals that a degree in accounting or a related specialty is not required for ABA accreditation. Eligibility for 
the eight-hour comprehensive examination for the ABA credential requires three years of "verifiable 
experience in accounting, taxation, financial services, or other field requiring a practical and theoretical 
knowledge of the subject matter covered on the ACAT Comprehensive ~xamination."~ "Up to two" of the 
required years of work experience "may be satisfied through college credit." 
' 
 At its Internet site (http://www.nsacct.org/acat.asp), the National Society of Accountants describes ACAT 
as follows: 
The Accreditation Council for Accountancy and Taxation (ACAT) is an independent 
accrediting and monitoring organization affiliated with the National Society of Accountants. 
ACAT accredits professionals in independent practice who have demonstrated measurable 
knowledge of the principles, practices, and ethical standards of accounting, taxation, 
information technology and related financial services. 
The ACAT Internet site (http://www.acatcredentials.org/index.html) states that the examination tests 
EAC 05 003 51 166 
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The MO agrees with the director's conclusion that the proposed duties resemble those of financial clerks, 
particularly an accounting clerk, as that occupation is depicted in the Handbook. The Handbook portrays an 
accounting clerk as follows: 
In large offices and accounting departments, accounting clerks have more specialized tasks. 
Their titles, such as accounts payable clerk or accounts receivable clerk, often reflect the type 
of accounting they do. In addition, their responsibilities vary by level of experience. Entry- 
level accounting clerks post details of transactions, total accounts, and compute interest 
charges. They also may monitor loans and accounts to ensure that payments are up to date. 
More advanced accounting clerks may total, balance, and reconcile billing vouchers; ensure 
the completeness and accuracy of data on accounts; and code documents according to 
company procedures. These workers post transactions in journals and on computer files and 
update the files when needed. Senior clerks also review computer printouts against manually 
maintained journals and make necessary corrections. They may review invoices and 
statements to ensure that all the information appearing on them is accurate and complete, and 
they may reconcile computer reports with operating reports. 
Auditing clerks verify records of transactions posted by other workers. They check figures, 
postings, and documents to ensure that they are correct, mathematically accurate, and 
properly coded. They also correct or note errors for accountants or other workers to adjust. 
As organizations continue to computerize their financial records, many bookkeeping, 
accounting, and auditing clerks are using specialized accounting software on personal 
computers. With manual posting to general ledgers becoming obsolete, these clerks 
increasingly are posting charges to accounts on computer spreadsheets and databases. They 
now enter information from receipts or bills into computers, and the information is then 
stored either electronically or as computer printouts (or both). . . . 
The Handbook states that employers require most financial clerks to have at least a high school diploma, and 
for bookkeepers and accounting clerks, they often require an associate's degree in business or accounting.3 
"proficiency in financial accounting, reporting, statement preparation, taxation, business consulting services, 
business law, and ethics." 
3 The website from Skyline College, a community college located in San Mateo, California, 
(www.sky1inecollege.net) reflects that an associate's degree in business or accounting would involve learning 
the fundamentals about financial accounting principles and concepts, balance sheets, income statements, cash 
flow statements, the generally accepted accounting principles (GAAP), forecasting, budgeting, cost 
accounting, break even analysis, developing and operating a computerized accounting system using tools such 
as QuickBooks, QuickBooks Pro, or Peachtree, which is an integrated commercial accounting software 
EAC 05 003 51 166 
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For the reasons discussed above, the evidence in the record is insufficient to satisfy the regulation at 
8 C.F.R. 5 214.2(h)(4)(iii)(A)(I): that a baccalaureate or higher degree or its equivalent is the normal 
minimum requirement for entry into the particular position. 
There is no evidence to establish the first alternative prong at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2), that a specific 
degree requirement is common to the industry in parallel positions among similar organizations. 
The second alternative prong at 8 C.F.R. 5 214.2(h)(4)(iii)(A)(2) requires that the petitioner show that its 
particular position is so complex or unique that it can be performed only by an individual with a degree in a 
specific specialty. As discussed under 8 C.F.R. 5 214.2(h)(iii)(A)(I), the record lacks sufficient evidence to 
establish that the proposed duties are complex or unique, thereby requiring a baccalaureate degree in accounting 
or a related field. Furthermore, the MO finds that the proposed duties correspond with those of a financial clerk, 
particularly an accounting clerk, which is an occupation the Handbook reports does not require a bachelor's 
degree in accounting or a related discipline. As such, the petitioner fails to establish the second alternative prong 
at 8 C.F.R. $214.2(h)(4)(iii)(A)(2). 
The third criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) states that the petitioner must normally require a degree or 
its equivalent for the position. There is no evidence in the record to establish this criterion. 
The fourth criterion at 8 C.F.R. 5 214.2(h)(4)(iii)(A) requires that the petitioner establish that the nature of the 
specific duties is so specialized and complex that the knowledge required to perform them is usually 
associated with the attainment of a baccalaureate or higher degree. As conveyed in the discussion of 
8 C.F.R. 5 214.2(h)(iii)(A)(I), the record lacks sufficient evidence that would establish the nature of the 
proposed duties is specialized and complex, requiring a bachelor's degree in accounting or a related field; and the 
proposed duties are more alun to those of an accounting clerk, an occupation that the Handbook explains does not 
require a bachelor's degree in a accounting or a related field. Consequently, the petitioner fails to establish this 
last criterion at 8 C.F.R. $ 214.2(h)(4)(iii)(A). 
As related in the discussion above, the petitioner has failed to establish that the proffered position is a 
specialty occupation. Accordingly, the AAO shall not disturb the director's denial of the petition on this 
ground. 
The burden of proof in these proceedings rests solely with the petitioner. Section 291 of the Act, 8 U.S.C. 5 1361. 
The petitioner has not sustained that burden. 
ORDER: 
 The appeal is dismissed. The petition is denied. 
package that is used to review, differentiate, and interpret accounting concepts and data in a multitude of 
business situations.